2006 (6) TMI 16

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x, dated 31-5-2005, passed by the Commissioner of Customs & Central Excise (Appeals-II), Hyderabad. As the issue is common in both the appeals, therefore they are taken up together for the disposal as per law. 2. The appellants are engaged in providing service as a Clearing and Forwarding agent to their clients M/s. Ultra Tech Cemco Ltd. (formerly L & T Ltd.) who are the manufacturers of cement. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r is produced. The learned Counsel submits that the issue on this point is covered in their favour. The issue pertaining to loading and unloading charges is concerned; the learned Counsel submits that this activity was brought under separate heading "Cargo Handling Services" with effect from 16-8-2002 by Finance Act, 2002. Therefore in view of this, the activity being treated separately by subseq....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rajasthan Cylinders & Containers v. CCE [2004 (163) E.L.T. 96 (T) = 1998 (29) RLT 423] (iii) Bihar Foundry & Engg. Works v. CCE [1999 (107) E.L.T 779] 4. Heard the learned SDR who relied on the findings rendered in the impugned order. 5. On a careful consideration of the submissions made by both the sides, we notice that the issue pertaining to Clearing and Forwarding charges including transpor....